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Richard Sloan from the University of Michigan was first to document what is referred to as the "accrual anomaly". His 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones.
As of Mar. 2026, abrdn Life Sciences Investors has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
abrdn Life Sciences Investors (NYSE:HQL) Sloan Ratio % Explanation
A former University of Michigan researcher, Richard Sloan's 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones. In fact, for the 40-year period between 1962 and 2001, buying the lowest accrual companies and shorting the highest accrual companies resulted in an average annual compounded return of 18%, more than double the S&P 500's 7.4% annual return over the same period.
If the Sloan Ratio is between -10% and 10%, the company is in the safe zone and there is no funny business with accruals.
If the Sloan Ratio is less than between -25% and -10% on the negative side, and between 10% and 25% on the positive side, this is a warning stage of accrual build up.
If the Sloan Ratio is less than -25% or greater than 25%, and this ratio is consistent over several quarters or even years, be careful. Earnings are highly likely to be made up of accruals.
As of Mar. 2026, abrdn Life Sciences Investors has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
abrdn Life Sciences Investors Sloan Ratio % Related Terms
abrdn Life Sciences Investors Sloan Ratio % Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
For the Asset Management subindustry, abrdn Life Sciences Investors's Sloan Ratio %, along with its competitors' market caps and Sloan Ratio % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
abrdn Life Sciences Investors Sloan Ratio % vs Asset Management Industry
For the Asset Management industry and Financial Services sector, abrdn Life Sciences Investors's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where abrdn Life Sciences Investors's Sloan Ratio % falls into.
abrdn Life Sciences Investors Sloan Ratio % Calculation
Earnings contain a lot of non cash earnings which is called accruals. The Sloan ratio is a way to identify firms with low non-cash or accrual-derived earnings relative to their cash flow.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
abrdn Life Sciences Investors's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 132.829 (Sep. 2025 ) + 65.34 (Mar. 2026 ) = $198.2 Mil.
abrdn Life Sciences Investors's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 23.294 (Sep. 2025 ) + 16.52 (Mar. 2026 ) = $39.8 Mil.
abrdn Life Sciences Investors's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Sep. 2025 ) + 0 (Mar. 2026 ) = $0.0 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
abrdn Life Sciences Investors (HQL) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on abrdn Life Sciences Investors and its competitors.
Is abrdn Life Sciences Investors' Sloan Ratio % too high?
abrdn Life Sciences Investors' current Sloan Ratio % is 0.00%. Overall, abrdn Life Sciences Investors has a GF Score™ of 51/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does abrdn Life Sciences Investors' Sloan Ratio % compare to IIM and NOAH?
abrdn Life Sciences Investors' Sloan Ratio % of 0.00% can be compared against companies in the Asset Management industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Sloan Ratio % for an Asset Management company?
A good Sloan Ratio % depends on the Asset Management industry context. However, Sloan Ratio % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Sloan Ratio % mean?
A high Sloan Ratio % can signal that a stock is expensive relative to its fundamentals. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on abrdn Life Sciences Investors and its competitors. abrdn Life Sciences Investors's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is abrdn Life Sciences Investors stock overvalued right now?
Based on GuruFocus' analysis, abrdn Life Sciences Investors (HQL) is currently considered Significantly Undervalued. The stock's GF Value™ is $62.01, compared to a current price of $22.08 — trading 64.4% below its estimated fair value. The current Sloan Ratio % is 0.00%. abrdn Life Sciences Investors' overall GF Score™ is 51/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Sloan Ratio % calculated?
Sloan Ratio % is calculated from a company's financial statements. For abrdn Life Sciences Investors (HQL), the current Sloan Ratio % is 0.00% as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is abrdn Life Sciences Investors (HQL) Overvalued in 2026?
Based on GuruFocus' analysis, abrdn Life Sciences Investors stock appears to be undervalued.
The current stock price of $22.08 is trading 64.4% below its estimated GF Value™ of $62.01.
GuruFocus considers abrdn Life Sciences Investors to be Significantly Undervalued.
Key valuation signals for HQL:
Sloan Ratio %: 0.00%
GF Value™: $62.01 vs. price of $22.08 (64.4% below fair value)
No single metric tells the full story. See the HQL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
abrdn Life Sciences Investors operates as a non-diversified closed-end management investment company. Its investment objective is to seek long-term capital appreciation by investing mainly in securities of life sciences companies. It invests in securities of public and private companies that are believed by the Fund's Investment Adviser to have the potential for above-average growth.
51GF Score
Get the complete analysis for HQL
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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